The Digital Opportunity Foundation Act of 2026 establishes the Foundation for Digital Opportunity , an independent nonprofit organization. Its central mission is to supplement the work of federal agencies like the NTIA and FCC by promoting technological development and affordable broadband connectivity for all Americans. The Foundation will focus on increasing digital inclusion and literacy, particularly for communities with low rates of broadband adoption and for covered populations. To achieve its goals, the Foundation is tasked with raising and leveraging funding from diverse sources, including philanthropic organizations, the private sector, and state and local governments. It will develop programs and partnerships to boost broadband adoption, enhance digital literacy, and prepare individuals for emerging technologies such as artificial intelligence. Collaboration with various stakeholders, including state, local, and Tribal governments, Minority-serving institutions, and community anchor institutions, is a key component of its strategy. The Foundation will be governed by a Board of Directors comprising both ex officio federal officials and appointed members representing a broad cross-section of stakeholders. This Board will oversee the Foundation's activities, advise its Executive Director, and actively solicit funds. Among its core activities, the Foundation is authorized to award grants for projects that enhance information technology capacity, digital literacy, and digital adoption in local communities. Grant selections will be based on the comparative merits of proposed projects, their impact on digital inclusion, and alignment with the Foundation's strategic goals. The Foundation can also establish for-profit subsidiaries , such as impact investment funds, to stimulate economic development and attract private investment for digital inclusion initiatives, including supporting startups. It will also support training and education programs, engage annually with a wide array of stakeholders, and develop robust evaluation methodologies for its programs. The bill mandates the development of a strategic plan and recurring reports to Congress, ensuring transparency and accountability in its operations and financial management.